The church was allowed to remain open after presenting a plan of action to address critical areas, including congregational growth, fundraising and management improvements.

The downsizing, along with management improvements, has already paid off.

And not, presumably, from any management improvement because the government owns large chunks of private companies.

Mayor Giuliani spent the last year cutting services, reducing the payroll and pushing for management improvements, with real results.

There are at least two dozen organizations that focus on management improvement at the federal level:

Tax policy, management improvement, integrity, all your favorites.

It identified no savings or management improvements in the Long Island bus system.

The budget envisions raising $3 billion through management improvements at the Internal Revenue Service.

"There are undoubtedly management improvements we need to make, but the fundamental problem is financial," Mr. Hillenbrand said.

All our efforts need to be seen in the context of the ongoing and progressive management improvements which have been introduced by the Commission since 2001.